{"id":10137,"date":"2024-06-19T15:32:51","date_gmt":"2024-06-19T07:32:51","guid":{"rendered":"https:\/\/greenoo.tw\/?p=10137"},"modified":"2026-02-03T09:00:16","modified_gmt":"2026-02-03T01:00:16","slug":"australia-gst-tax-guide-taiwan-seller-amazon-2026","status":"publish","type":"post","link":"https:\/\/greenoo.tw\/zh\/australia-gst-tax-guide-taiwan-seller-amazon-2026\/","title":{"rendered":"\u6fb3\u6d32GST\u7a05\u52d9\u5b8c\u6574\u6307\u5357\uff1a\u53f0\u7063\u8ce3\u5bb6\u9032\u8ecd\u6fb3\u6d32\u4e9e\u99ac\u905c\u5fc5\u77e5\u7684\u8a3b\u518a\u8207\u7533\u5831\u6d41\u7a0b(2026)"},"content":{"rendered":"<h2><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-20225\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2024\/06\/australia-gst-tax-guide-taiwan-seller-amazon-feature-2026.png\" alt=\"\u6fb3\u6d32GST\u7a05\u52d9\u5b8c\u6574\u6307\u5357\u5c01\u9762\uff0c\u986f\u793a\u53f0\u7063\u8ce3\u5bb6\u9032\u8ecd\u4e9e\u99ac\u905c\u6fb3\u6d32\u7ad9\u7684\u8a3b\u518a\u8207\u7533\u5831\u6d41\u7a0b\u82072026\u6700\u65b0\u653f\u7b56\uff0c\u5c08\u696d\u7a05\u52d9\u5408\u898f\u914d\u8272\u8a2d\u8a08\" width=\"2560\" height=\"1352\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2024\/06\/australia-gst-tax-guide-taiwan-seller-amazon-feature-2026.png 2560w, https:\/\/greenoo.tw\/wp-content\/uploads\/2024\/06\/australia-gst-tax-guide-taiwan-seller-amazon-feature-2026-768x406.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2024\/06\/australia-gst-tax-guide-taiwan-seller-amazon-feature-2026-1536x811.png 1536w, https:\/\/greenoo.tw\/wp-content\/uploads\/2024\/06\/australia-gst-tax-guide-taiwan-seller-amazon-feature-2026-2048x1082.png 2048w, https:\/\/greenoo.tw\/wp-content\/uploads\/2024\/06\/australia-gst-tax-guide-taiwan-seller-amazon-feature-2026-18x10.png 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/h2>\r\n<h2>\u53f0\u7063\u8ce3\u5bb6\u9032\u8ecd\u6fb3\u6d32\u4e9e\u99ac\u905c\uff1a\u5fc5\u9808\u8a3b\u518aGST\u55ce\uff1f<\/h2>\r\n<p>**\u662f\u7684\uff0c\u5927\u591a\u6578\u60c5\u6cc1\u4e0b\u9700\u8981\u8a3b\u518a\u3002**\u53f0\u7063\u8ce3\u5bb6\u82e5\u5728\u4e9e\u99ac\u905c\u6fb3\u6d32\u7ad9\u5e74\u5ea6\u71df\u696d\u984d\u9054\u5230AUD 75,000(\u7d04\u53f0\u5e63150\u842c)\uff0c\u4f9d\u6cd5\u5fc5\u9808\u5411\u6fb3\u6d32\u7a05\u52d9\u5c40(ATO)\u8a3b\u518aGST(Goods and Services Tax\uff0c\u5546\u54c1\u8207\u670d\u52d9\u7a05)\uff0c\u4e26\u6309\u5b63\u7533\u5831\u7e73\u7d0d10%\u7a05\u984d\u3002\u5373\u4f7f\u672a\u9054\u9580\u6abb\uff0c\u82e5\u4f7f\u7528FBA\u7269\u6d41\u4e14\u5546\u54c1\u5b58\u653e\u65bc\u6fb3\u6d32\u5009\u5eab\uff0cATO\u8207\u4e9e\u99ac\u905c\u653f\u7b56\u5f37\u70c8\u5efa\u8b70\u63d0\u524d\u8a3b\u518a\uff0c\u907f\u514d\u5e33\u865f\u66ab\u505c\u6216\u7a05\u52d9\u7f70\u6b3e\u98a8\u96aa\u3002<\/p>\r\n<p>\u672a\u8a3b\u518aGST\u7684\u5f8c\u679c\u5305\u542b\uff1a(1)\u5e33\u865f\u88ab\u4e9e\u99ac\u905c\u66ab\u505c\u92b7\u552e\u6b0a (2)\u7121\u6cd5\u63d0\u9818\u6b3e\u9805 (3)ATO\u8ffd\u7e73\u7a05\u6b3e\u8207\u9ad8\u984d\u7f70\u6b3e(\u6700\u9ad8\u53ef\u9054\u61c9\u7e73\u7a05\u984d75%) (4)\u5f71\u97ff\u672a\u4f86\u7c3d\u8b49\u6216\u5546\u696d\u6d3b\u52d5\u3002\u56e0\u6b64\uff0c\u53f0\u7063\u8ce3\u5bb6\u9032\u8ecd\u6fb3\u6d32\u7ad9\u524d\uff0c\u5fc5\u9808\u512a\u5148\u78ba\u8a8dGST\u8a3b\u518a\u7fa9\u52d9\u8207\u7533\u5831\u6d41\u7a0b\u3002<\/p>\r\n<h2>\u4ec0\u9ebc\u662f\u6fb3\u6d32GST\uff1f\u70ba\u4f55\u53f0\u7063\u8ce3\u5bb6\u9700\u8981\u4e86\u89e3\uff1f<\/h2>\r\n<p>GST(Goods and Services Tax)\u662f\u6fb3\u6d32\u806f\u90a6\u653f\u5e9c\u5fb5\u6536\u7684\u6d88\u8cbb\u7a05\uff0c\u985e\u4f3c\u53f0\u7063\u7684\u71df\u696d\u7a05\u6216\u6b50\u6d32\u7684VAT\uff0c\u7a05\u7387\u7d71\u4e00\u70ba<strong>10%<\/strong>\u3002\u6240\u6709\u5728\u6fb3\u6d32\u5883\u5167\u92b7\u552e\u5546\u54c1\u6216\u63d0\u4f9b\u670d\u52d9\u7684\u4f01\u696d\uff0c\u82e5\u5e74\u5ea6\u71df\u696d\u984d\u8d85\u904eAUD 75,000\uff0c\u5fc5\u9808\u5411\u6fb3\u6d32\u7a05\u52d9\u5c40(ATO, Australian Taxation Office)\u8a3b\u518aGST\u865f\u78bc\uff0c\u4e26\u6309\u5b63\u7533\u5831\u7e73\u7d0d\u3002<\/p>\r\n<p>\u53f0\u7063\u8ce3\u5bb6\u5728\u4e9e\u99ac\u905c\u6fb3\u6d32\u7ad9\u92b7\u552e\u6642\uff0c\u6703\u9047\u5230\u4ee5\u4e0b\u60c5\u5883\uff1a<\/p>\r\n<ol>\r\n<li><strong>FBA\u7269\u6d41\u5546\u54c1\u5b58\u653e\u65bc\u6fb3\u6d32\u5009\u5eab<\/strong>\uff1a\u5373\u4f7f\u672a\u9054AUD 75,000\u9580\u6abb\uff0c\u56e0\u5546\u54c1\u5be6\u969b\u4f4d\u65bc\u6fb3\u6d32\u5883\u5167\uff0cATO\u8207\u4e9e\u99ac\u905c\u653f\u7b56\u8981\u6c42\u63d0\u524d\u8a3b\u518aGST<\/li>\r\n<li><strong>\u8de8\u5883\u76f4\u90f5(FBM)\u6a21\u5f0f<\/strong>\uff1a\u82e5\u5e74\u5ea6\u71df\u696d\u984d\u9054AUD 75,000\uff0c\u4ecd\u9700\u8a3b\u518aGST<\/li>\r\n<li><strong>\u4e9e\u99ac\u905c\u4ee3\u6263\u4ee3\u7e73\u6a5f\u5236<\/strong>\uff1a\u90e8\u5206\u4f4e\u50f9\u5546\u54c1(AUD 1,000\u4ee5\u4e0b\u9032\u53e3\u5546\u54c1)\u7531\u4e9e\u99ac\u905c\u4ee3\u6536GST\uff0c\u4f46\u8ce3\u5bb6\u4ecd\u9700\u8a3b\u518a\u4e26\u7533\u5831\u5176\u4ed6\u92b7\u552e<\/li>\r\n<\/ol>\r\n<p>\u6839\u64daAustralian Taxation Office\u5b98\u65b9\u8aaa\u660e <a href=\"https:\/\/www.ato.gov.au\/business\/gst\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.ato.gov.au\/business\/gst\/<\/a> \uff0c\u6240\u6709\u5728\u6fb3\u6d32\u5883\u5167\u92b7\u552e\u5546\u54c1\u7684\u4f01\u696d\uff0c\u82e5\u5e74\u5ea6\u71df\u696d\u984d\u8d85\u904eAUD 75,000\uff0c\u5fc5\u9808\u8a3b\u518aGST\u4e26\u6309\u5b63\u7533\u5831\u3002\u5c0d\u65bc\u8de8\u5883\u96fb\u5546\u8ce3\u5bb6\uff0cATO\u7279\u5225\u8981\u6c42\u4f7f\u7528\u6fb3\u6d32\u5009\u5132(\u5982FBA)\u7684\u8ce3\u5bb6\u63d0\u524d\u8a3b\u518a\uff0c\u907f\u514d\u7a05\u52d9\u98a8\u96aa\u3002<\/p>\r\n<blockquote>\r\n<p>\u26a0\ufe0f <strong>\u91cd\u8981\u63d0\u9192<\/strong>: \u6fb3\u6d32GST\u8a3b\u518a\u4e0d\u540c\u65bc\u6b50\u6d32VAT\uff0c\u6fb3\u6d32\u63a1\u7528\u55ae\u4e00\u7a05\u865f\u5236\u5ea6\uff0c\u7121\u9700\u5728\u5404\u5dde\u5206\u5225\u8a3b\u518a\u3002\u4f46\u82e5\u672a\u4f9d\u898f\u5b9a\u8a3b\u518a\u6216\u7533\u5831\uff0cATO\u53ef\u8ffd\u7e73\u6700\u591a4\u5e74\u7684\u7a05\u6b3e\uff0c\u4e26\u8655\u4ee5\u9ad8\u984d\u7f70\u6b3e\u3002<\/p>\r\n<\/blockquote>\r\n<hr \/>\r\n<h3>\u57162: \u6fb3\u6d32GST\u8a3b\u518a\u5224\u5b9a\u6d41\u7a0b\u5716<\/h3>\r\n<p>&nbsp;<\/p>\r\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-20226\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2024\/06\/australia-gst-registration-decision-flowchart-2026.png\" alt=\"\u6fb3\u6d32GST\u8a3b\u518a\u5224\u5b9a\u6d41\u7a0b\u5716\uff0c\u986f\u793a\u53f0\u7063\u8ce3\u5bb6\u5728\u4e9e\u99ac\u905c\u6fb3\u6d32\u7ad9\u662f\u5426\u9700\u8981\u8a3b\u518aGST\u7684\u6c7a\u7b56\u8def\u5f91\uff0c\u5305\u542bFBA\u7269\u6d41\u8207\u71df\u696d\u984d\u9580\u6abb\u5224\u65b7\" width=\"1792\" height=\"2400\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2024\/06\/australia-gst-registration-decision-flowchart-2026.png 1792w, https:\/\/greenoo.tw\/wp-content\/uploads\/2024\/06\/australia-gst-registration-decision-flowchart-2026-768x1029.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2024\/06\/australia-gst-registration-decision-flowchart-2026-1147x1536.png 1147w, https:\/\/greenoo.tw\/wp-content\/uploads\/2024\/06\/australia-gst-registration-decision-flowchart-2026-1529x2048.png 1529w, https:\/\/greenoo.tw\/wp-content\/uploads\/2024\/06\/australia-gst-registration-decision-flowchart-2026-9x12.png 9w\" sizes=\"(max-width: 1792px) 100vw, 1792px\" \/><\/p>\r\n<hr \/>\r\n<h2>\u6fb3\u6d32GST\u8a3b\u518a\u5b8c\u6574\u6d41\u7a0b\uff1a5\u6b65\u9a5f\u5b8c\u6210\u7a05\u52d9\u8a2d\u5b9a<\/h2>\r\n<h3>\u6b65\u9a5f\u4e00\uff1a\u78ba\u8a8d\u8a3b\u518a\u8cc7\u683c\u8207\u6e96\u5099\u6587\u4ef6(1-2\u5929)<\/h3>\r\n<p><strong>\u8a3b\u518a\u9580\u6abb<\/strong>\uff1a<\/p>\r\n<ul>\r\n<li>\u5e74\u5ea6\u71df\u696d\u984d\u9054AUD 75,000(\u7d04\u53f0\u5e63150\u842c)<\/li>\r\n<li>\u6216\u4f7f\u7528FBA\u7269\u6d41\u4e14\u5546\u54c1\u5b58\u653e\u65bc\u6fb3\u6d32\u5009\u5eab<\/li>\r\n<\/ul>\r\n<p><strong>\u5fc5\u5099\u6587\u4ef6<\/strong>\uff1a<\/p>\r\n<ol>\r\n<li>\u8b77\u7167\u5f71\u672c(\u82f1\u6587\u7248)<\/li>\r\n<li>\u53f0\u7063\u516c\u53f8\u767b\u8a18\u8b49\u660e(\u9700\u82f1\u6587\u7ffb\u8b6f\u8207\u516c\u8b49)<\/li>\r\n<li>\u4e9e\u99ac\u905c\u8ce3\u5bb6\u5e33\u865f\u8cc7\u8a0a(Seller ID\u3001\u5e97\u92ea\u540d\u7a31)<\/li>\r\n<li>\u6fb3\u6d32\u9280\u884c\u5e33\u6236\u6216\u570b\u969b\u5e33\u6236\u8cc7\u8a0a(\u7528\u65bc\u7a05\u6b3e\u7e73\u7d0d)<\/li>\r\n<li>\u6fb3\u6d32\u5546\u696d\u5730\u5740(\u53ef\u4f7f\u7528\u4ee3\u7406\u5730\u5740\u6216\u865b\u64ec\u8fa6\u516c\u5ba4)<\/li>\r\n<\/ol>\r\n<h3>\u6b65\u9a5f\u4e8c\uff1a\u5411ATO\u7533\u8acbABN\u8207GST\u865f\u78bc(7-28\u5929)<\/h3>\r\n<p>**ABN(Australian Business Number)**\u662f\u6fb3\u6d32\u5546\u696d\u8b58\u5225\u78bc\uff0c\u5fc5\u9808\u5148\u53d6\u5f97ABN\u624d\u80fd\u8a3b\u518aGST\u3002<\/p>\r\n<p><strong>\u7533\u8acb\u65b9\u5f0f<\/strong>\uff1a<\/p>\r\n<ol>\r\n<li>\u7dda\u4e0a\u7533\u8acb\uff1a\u900f\u904eATO\u5b98\u7db2 <a href=\"https:\/\/www.ato.gov.au\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.ato.gov.au\/<\/a> \u6216ABR(Australian Business Register) <a href=\"https:\/\/www.abr.gov.au\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.abr.gov.au\/<\/a> \u7dda\u4e0a\u7cfb\u7d71<\/li>\r\n<li>\u59d4\u8a17\u7a05\u52d9\u4ee3\u7406\uff1a\u5efa\u8b70\u53f0\u7063\u8ce3\u5bb6\u59d4\u8a17\u6fb3\u6d32\u7576\u5730\u6703\u8a08\u5e2b\u6216\u7a05\u52d9\u4ee3\u7406\u5354\u52a9\uff0c\u78ba\u4fdd\u6587\u4ef6\u6b63\u78ba\u6027<\/li>\r\n<\/ol>\r\n<p><strong>\u8655\u7406\u6642\u9593<\/strong>\uff1a<\/p>\r\n<ul>\r\n<li>ABN\u7533\u8acb\uff1a7-14\u5929<\/li>\r\n<li>GST\u8a3b\u518a\uff1a14-28\u5929<\/li>\r\n<li>\u82e5\u6587\u4ef6\u4e0d\u9f4a\u6216\u9700\u88dc\u4ef6\uff0c\u53ef\u80fd\u5ef6\u9577\u81f36-8\u9031<\/li>\r\n<\/ul>\r\n<h3>\u6b65\u9a5f\u4e09\uff1a\u5728\u4e9e\u99ac\u905c\u5f8c\u53f0\u8a2d\u5b9aGST\u7a05\u865f(1\u5929)<\/h3>\r\n<p>\u53d6\u5f97GST\u865f\u78bc\u5f8c\uff0c\u5fc5\u9808\u5728Amazon Seller Central\u5f8c\u53f0\u8a2d\u5b9a\uff1a<\/p>\r\n<ol>\r\n<li>\u767b\u5165Seller Central<\/li>\r\n<li>\u9032\u5165<strong>Settings<\/strong> &gt; <strong>Tax Settings<\/strong><\/li>\r\n<li>\u9078\u64c7<strong>Australia<\/strong> &gt; <strong>Add GST Registration Number<\/strong><\/li>\r\n<li>\u8f38\u516511\u4f4d\u6578GST\u865f\u78bc(\u683c\u5f0f: XX XXX XXX XXX)<\/li>\r\n<li>\u5132\u5b58\u8a2d\u5b9a<\/li>\r\n<\/ol>\r\n<blockquote>\r\n<p>\ud83d\udca1 <strong>\u5be6\u52d9\u6280\u5de7<\/strong>: \u4e9e\u99ac\u905c\u6703\u81ea\u52d5\u5728\u8a02\u55ae\u4e2d\u52a0\u653610% GST\u4e26\u986f\u793a\u65bc\u767c\u7968\uff0c\u8ce3\u5bb6\u7121\u9700\u624b\u52d5\u8a08\u7b97\u3002\u4f46\u9700\u78ba\u4fddGST\u865f\u78bc\u6b63\u78ba\uff0c\u5426\u5247\u53ef\u80fd\u5c0e\u81f4\u7a05\u52d9\u7533\u5831\u932f\u8aa4\u3002<\/p>\r\n<\/blockquote>\r\n<h3>\u6b65\u9a5f\u56db\uff1a\u6309\u5b63\u7533\u5831GST(\u6bcf3\u500b\u6708)<\/h3>\r\n<p><strong>\u7533\u5831\u9031\u671f<\/strong>\uff1a<\/p>\r\n<ul>\r\n<li>\u6fb3\u6d32GST\u63a1<strong>\u5b63\u5ea6\u7533\u5831\u5236<\/strong>(BAS, Business Activity Statement)<\/li>\r\n<li>\u7533\u5831\u671f\u9593\uff1a\u6bcf\u5e741\u6708\u30014\u6708\u30017\u6708\u300110\u6708\u768428\u65e5\u524d<\/li>\r\n<\/ul>\r\n<p><strong>\u7533\u5831\u5167\u5bb9<\/strong>\uff1a<\/p>\r\n<ol>\r\n<li>\u92b7\u552e\u6536\u5165(\u5305\u542bGST)<\/li>\r\n<li>\u9032\u9805\u7a05\u984d(\u63a1\u8cfc\u6210\u672c\u4e2d\u7684GST\uff0c\u53ef\u62b5\u6263)<\/li>\r\n<li>\u61c9\u7e73\u6216\u61c9\u9000\u7a05\u984d<\/li>\r\n<\/ol>\r\n<p><strong>\u7533\u5831\u65b9\u5f0f<\/strong>\uff1a<\/p>\r\n<ul>\r\n<li>\u900f\u904eATO\u5b98\u7db2\u7dda\u4e0a\u7533\u5831\u7cfb\u7d71<\/li>\r\n<li>\u6216\u59d4\u8a17\u6fb3\u6d32\u7576\u5730\u6703\u8a08\u5e2b\u4ee3\u7406\u7533\u5831<\/li>\r\n<\/ul>\r\n<h3>\u6b65\u9a5f\u4e94\uff1a\u7e73\u7d0d\u7a05\u6b3e\u8207\u4fdd\u7559\u7d00\u9304(\u9577\u671f)<\/h3>\r\n<p><strong>\u7e73\u6b3e\u65b9\u5f0f<\/strong>\uff1a<\/p>\r\n<ul>\r\n<li>\u7dda\u4e0a\u8f49\u5e33\u81f3ATO\u6307\u5b9a\u5e33\u6236<\/li>\r\n<li>\u6216\u900f\u904eBPAY\u3001\u4fe1\u7528\u5361\u7e73\u7d0d<\/li>\r\n<\/ul>\r\n<p><strong>\u7d00\u9304\u4fdd\u5b58<\/strong>\uff1a<\/p>\r\n<ul>\r\n<li>\u6240\u6709\u92b7\u552e\u767c\u7968\u3001\u63a1\u8cfc\u6191\u8b49\u9700\u4fdd\u5b58<strong>5\u5e74<\/strong><\/li>\r\n<li>\u4e9e\u99ac\u905c\u92b7\u552e\u5831\u8868\u3001\u7269\u6d41\u8cbb\u7528\u55ae\u64da\u3001\u5ee3\u544a\u8cbb\u7528\u6191\u8b49<\/li>\r\n<li>ATO\u53ef\u80fd\u65bc5\u5e74\u5167\u9032\u884c\u7a05\u52d9\u7a3d\u67e5<\/li>\r\n<\/ul>\r\n<p>\u6839\u64daAustralian Business Register\u5b98\u65b9\u8aaa\u660e <a href=\"https:\/\/www.abr.gov.au\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.abr.gov.au\/<\/a> \uff0c\u6240\u6709\u5728\u6fb3\u6d32\u7d93\u71df\u7684\u4f01\u696d\u5fc5\u9808\u5148\u53d6\u5f97ABN(\u6fb3\u6d32\u5546\u696d\u8b58\u5225\u78bc)\uff0c\u624d\u80fd\u8a3b\u518aGST\u3002\u53f0\u7063\u8ce3\u5bb6\u53ef\u900f\u904e\u7dda\u4e0a\u7cfb\u7d71\u6216\u59d4\u8a17\u7a05\u52d9\u4ee3\u7406\u7533\u8acb\uff0c\u8655\u7406\u6642\u9593\u7d0414-28\u5929\u3002<\/p>\r\n<hr \/>\r\n<h3>\u57163: \u6fb3\u6d32GST\u7533\u5831\u6642\u9593\u8868\u8207\u8cbb\u7528\u7d50\u69cb<\/h3>\r\n<p>&nbsp;<\/p>\r\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-20227\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2024\/06\/australia-gst-reporting-schedule-fee-structure-2026.png\" alt=\"\u6fb3\u6d32GST\u7533\u5831\u6642\u9593\u8868\u8207\u8cbb\u7528\u7d50\u69cb\u5716\uff0c\u986f\u793a\u5b63\u5ea6\u7533\u5831\u9031\u671f\u3001\u7a05\u738710%\u3001\u8a3b\u518a\u9580\u6abb\u8207\u6703\u8a08\u5e2b\u4ee3\u7406\u8cbb\u7528\uff0c\u5e6b\u52a9\u53f0\u7063\u8ce3\u5bb6\u898f\u5283\u7a05\u52d9\u6210\u672c\" width=\"2560\" height=\"1429\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2024\/06\/australia-gst-reporting-schedule-fee-structure-2026.png 2560w, https:\/\/greenoo.tw\/wp-content\/uploads\/2024\/06\/australia-gst-reporting-schedule-fee-structure-2026-768x429.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2024\/06\/australia-gst-reporting-schedule-fee-structure-2026-1536x857.png 1536w, https:\/\/greenoo.tw\/wp-content\/uploads\/2024\/06\/australia-gst-reporting-schedule-fee-structure-2026-2048x1143.png 2048w, https:\/\/greenoo.tw\/wp-content\/uploads\/2024\/06\/australia-gst-reporting-schedule-fee-structure-2026-18x10.png 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/p>\r\n<hr \/>\r\n<h2>\u53f0\u7063\u8ce3\u5bb6\u6700\u5e38\u8e29\u932f\u76844\u500bGST\u7d05\u7dda<\/h2>\r\n<h3>\u7d05\u7dda1\uff1a\u672a\u9054\u9580\u6abb\u5c31\u4e0d\u8a3b\u518a(\u8aa4\u5340)<\/h3>\r\n<p>\u8a31\u591a\u53f0\u7063\u8ce3\u5bb6\u8a8d\u70ba\u300c\u5e74\u71df\u696d\u984d\u672a\u9054AUD 75,000\u5c31\u4e0d\u9700\u8a3b\u518aGST\u300d\uff0c\u4f46\u82e5\u4f7f\u7528FBA\u7269\u6d41\uff0c\u5546\u54c1\u5be6\u969b\u5b58\u653e\u65bc\u6fb3\u6d32\u5009\u5eab\uff0c<strong>\u5373\u4f7f\u672a\u9054\u9580\u6abb\u4e5f\u5fc5\u9808\u8a3b\u518a<\/strong>\u3002ATO\u8207\u4e9e\u99ac\u905c\u653f\u7b56\u660e\u78ba\u8981\u6c42\u63d0\u524d\u8a3b\u518a\uff0c\u907f\u514d\u7a05\u52d9\u98a8\u96aa\u3002<\/p>\r\n<blockquote>\r\n<p>\ud83d\udea8 <strong>\u5e33\u865f\u98a8\u96aa<\/strong>: \u672a\u8a3b\u518aGST\u4f7f\u7528FBA\u7269\u6d41\uff0c\u4e9e\u99ac\u905c\u53ef\u80fd\u66ab\u505c\u5e33\u865f\u6216\u9650\u5236\u63d0\u9818\u6b3e\u9805\uff0c\u76f4\u5230\u5b8c\u6210\u8a3b\u518a\u3002<\/p>\r\n<\/blockquote>\r\n<h3>\u7d05\u7dda2\uff1a\u4ee5\u70ba\u4e9e\u99ac\u905c\u4ee3\u6263\u5c31\u4e0d\u7528\u7533\u5831(\u932f\u8aa4)<\/h3>\r\n<p>\u4e9e\u99ac\u905c\u78ba\u5be6\u6703\u5c0d\u90e8\u5206\u4f4e\u50f9\u9032\u53e3\u5546\u54c1(AUD 1,000\u4ee5\u4e0b)\u4ee3\u6536GST\uff0c\u4f46<strong>\u8ce3\u5bb6\u4ecd\u9700\u8a3b\u518aGST\u865f\u78bc\u4e26\u6309\u5b63\u7533\u5831\u6240\u6709\u92b7\u552e<\/strong>\u3002\u4ee3\u6263\u6a5f\u5236\u50c5\u9069\u7528\u65bc\u7279\u5b9a\u60c5\u5883\uff0c\u4e0d\u4ee3\u8868\u8ce3\u5bb6\u53ef\u514d\u9664\u7a05\u52d9\u7fa9\u52d9\u3002<\/p>\r\n<h3>\u7d05\u7dda3\uff1a\u4f7f\u7528\u53f0\u7063\u5730\u5740\u8a3b\u518a(\u4e0d\u5408\u898f)<\/h3>\r\n<p>ATO\u8981\u6c42\u6240\u6709GST\u8a3b\u518a\u4f01\u696d\u5fc5\u9808\u63d0\u4f9b<strong>\u6fb3\u6d32\u5546\u696d\u5730\u5740<\/strong>\uff0c\u4e0d\u63a5\u53d7\u53f0\u7063\u5730\u5740\u3002\u53f0\u7063\u8ce3\u5bb6\u9700\u4f7f\u7528\u865b\u64ec\u8fa6\u516c\u5ba4\u3001\u4ee3\u7406\u5730\u5740\u6216\u59d4\u8a17\u6fb3\u6d32\u7a05\u52d9\u4ee3\u7406\u5354\u52a9\u3002<\/p>\r\n<h3>\u7d05\u7dda4\uff1a\u5ffd\u7565\u9032\u9805\u7a05\u984d\u62b5\u6263(\u640d\u5931\u5229\u6f64)<\/h3>\r\n<p>\u53f0\u7063\u8ce3\u5bb6\u5e38\u5ffd\u7565\u300c\u9032\u9805\u7a05\u984d\u62b5\u6263\u300d\u6a5f\u5236\uff0c\u5373\u63a1\u8cfc\u6210\u672c\u4e2d\u7684GST\u53ef\u62b5\u6263\u92b7\u552e\u7a05\u984d\u3002\u4f8b\u5982\uff1a\u63a1\u8cfc\u5546\u54c1\u542bGST AUD 1,000\uff0c\u92b7\u552e\u6536\u5165\u542bGST AUD 5,000\uff0c\u5be6\u969b\u61c9\u7e73\u7a05\u984d\u70baAUD 5,000 &#8211; AUD 1,000 = AUD 4,000\u768410% = AUD 400\u3002<\/p>\r\n<p>\u82e5\u672a\u5584\u7528\u62b5\u6263\u6a5f\u5236\uff0c\u53ef\u80fd\u591a\u7e73\u6578\u5343\u81f3\u6578\u842c\u6fb3\u5e63\u7a05\u6b3e\u3002<\/p>\r\n<h2>\u7279\u6b8a\u60c5\u5883\u8655\u7406\uff1aFBA vs FBM\u7684GST\u5dee\u7570<\/h2>\r\n<div class=\"MarkdownTable_tableContainer__2k5Kh\" tabindex=\"0\" role=\"region\">\r\n<table>\r\n<thead>\r\n<tr>\r\n<th>\u7269\u6d41\u6a21\u5f0f<\/th>\r\n<th>GST\u8a3b\u518a\u8981\u6c42<\/th>\r\n<th>\u7533\u5831\u8cac\u4efb<\/th>\r\n<th>\u98a8\u96aa\u7b49\u7d1a<\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td><strong>FBA\u7269\u6d41<\/strong><\/td>\r\n<td>\u5fc5\u9808\u8a3b\u518a(\u5373\u4f7f\u672a\u9054AUD 75,000)<\/td>\r\n<td>\u8ce3\u5bb6\u5168\u6b0a\u8ca0\u8cac\u7533\u5831<\/td>\r\n<td>\u9ad8(\u5e33\u865f\u66ab\u505c\u98a8\u96aa)<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>FBM\u8de8\u5883\u76f4\u90f5<\/strong><\/td>\r\n<td>\u9054AUD 75,000\u5f8c\u8a3b\u518a<\/td>\r\n<td>\u8ce3\u5bb6\u5168\u6b0a\u8ca0\u8cac\u7533\u5831<\/td>\r\n<td>\u4e2d(\u7a05\u52d9\u7f70\u6b3e\u98a8\u96aa)<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u4f4e\u50f9\u9032\u53e3\u5546\u54c1<\/strong><\/td>\r\n<td>\u5efa\u8b70\u8a3b\u518a<\/td>\r\n<td>\u4e9e\u99ac\u905c\u4ee3\u6536+\u8ce3\u5bb6\u7533\u5831<\/td>\r\n<td>\u4f4e(\u4f46\u4ecd\u9700\u76e3\u63a7)<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/div>\r\n<blockquote>\r\n<p>\ud83d\udca1 <strong>\u5be6\u52d9\u6280\u5de7<\/strong>: \u82e5\u8a08\u5283\u9577\u671f\u7d93\u71df\u6fb3\u6d32\u7ad9\uff0c\u5efa\u8b70\u63d0\u524d\u8a3b\u518aGST\uff0c\u5373\u4f7f\u672a\u9054\u9580\u6abb\u3002\u63d0\u524d\u8a3b\u518a\u53ef\u907f\u514d\u5f8c\u7e8c\u88dc\u7e73\u7a05\u6b3e\u8207\u7f70\u6b3e\uff0c\u4e14\u80fd\u5584\u7528\u9032\u9805\u7a05\u984d\u62b5\u6263\u6a5f\u5236\u964d\u4f4e\u6210\u672c\u3002<\/p>\r\n<\/blockquote>\r\n<p>\u95dc\u65bc\u4e9e\u99ac\u905c\u5168\u7403\u7ad9\u9ede\u7684\u5b8c\u6574\u9078\u64c7\u7b56\u7565\uff0c\u5305\u542b\u7f8e\u570b\u7ad9\u3001\u6b50\u6d32\u7ad9\u3001\u65e5\u672c\u7ad9\u8207\u6fb3\u6d32\u7ad9\u7684\u7279\u8272\u5dee\u7570\uff0c\u53ef\u53c3\u8003\u4e9e\u99ac\u905c\u5168\u7403\u7ad9\u9ede\u5b8c\u6574\u89e3\u6790\uff1a\u7f8e\u570b\u3001\u6b50\u6d32\u3001\u65e5\u672c\u3001\u6fb3\u6d32\u5404\u7ad9\u9ede\u7279\u8272\u8207\u9078\u64c7\u7b56\u7565(2026) <a href=\"https:\/\/greenoo.tw\/zh\/amazon-global-marketplaces-us-eu-jp-au-comparison-2026\/\" target=\"_blank\" rel=\"noopener\">https:\/\/greenoo.tw\/amazon-global-marketplaces-us-eu-jp-au-comparison-2026\/<\/a><\/p>\r\n<h2>\u7e3d\u7d50<\/h2>\r\n<p>\u53f0\u7063\u8ce3\u5bb6\u9032\u8ecd\u4e9e\u99ac\u905c\u6fb3\u6d32\u7ad9\uff0cGST\u7a05\u52d9\u5408\u898f\u662f\u9996\u8981\u4efb\u52d9\uff1a<\/p>\r\n<ul>\r\n<li><strong>\u8a3b\u518a\u9580\u6abb<\/strong>: \u5e74\u5ea6\u71df\u696d\u984dAUD 75,000\u6216\u4f7f\u7528FBA\u7269\u6d41<\/li>\r\n<li><strong>\u7a05\u7387<\/strong>: \u7d71\u4e0010%<\/li>\r\n<li><strong>\u7533\u5831\u9031\u671f<\/strong>: \u6309\u5b63\u7533\u5831(\u6bcf\u5e741\u6708\u30014\u6708\u30017\u6708\u300110\u670828\u65e5\u524d)<\/li>\r\n<li><strong>\u5fc5\u5099\u6587\u4ef6<\/strong>: \u8b77\u7167\u3001\u516c\u53f8\u767b\u8a18\u3001ABN\u865f\u78bc\u3001\u6fb3\u6d32\u5546\u696d\u5730\u5740<\/li>\r\n<li><strong>\u5e38\u898b\u8aa4\u5340<\/strong>: \u672a\u9054\u9580\u6abb\u5c31\u4e0d\u8a3b\u518a\u3001\u4ee5\u70ba\u4e9e\u99ac\u905c\u4ee3\u6263\u5c31\u514d\u7533\u5831\u3001\u5ffd\u7565\u9032\u9805\u7a05\u984d\u62b5\u6263<\/li>\r\n<li><strong>\u98a8\u96aa<\/strong>: \u672a\u8a3b\u518a\u53ef\u80fd\u5c0e\u81f4\u5e33\u865f\u66ab\u505c\u3001\u7a05\u52d9\u7f70\u6b3e(\u6700\u9ad8AUD 4,200\/\u6b21)\u3001\u7121\u6cd5\u63d0\u9818\u6b3e\u9805<\/li>\r\n<\/ul>\r\n<p>\u82e5\u5c0d\u6fb3\u6d32GST\u7a05\u52d9\u6216\u4e9e\u99ac\u905c\u5168\u7403\u958b\u5e97\u4ecd\u6709\u7591\u554f\uff0c\u6b61\u8fce\u53c3\u8003\u7da0\u5708\u5708\u5b98\u7db2 greenoo.tw \u7684\u5c08\u696d\u9867\u554f\u670d\u52d9\u3002<\/p>\r\n<hr \/>\r\n<h2>\u5e38\u898b\u554f\u984cFAQ<\/h2>\r\n<h3>Q1: \u4ec0\u9ebc\u662f\u6fb3\u6d32GST\uff1f<\/h3>\r\n<p>GST(Goods and Services Tax)\u662f\u6fb3\u6d32\u806f\u90a6\u653f\u5e9c\u5fb5\u6536\u7684\u6d88\u8cbb\u7a05\uff0c\u7a05\u7387\u7d71\u4e00\u70ba10%\u3002\u6240\u6709\u5728\u6fb3\u6d32\u5883\u5167\u92b7\u552e\u5546\u54c1\u6216\u63d0\u4f9b\u670d\u52d9\u7684\u4f01\u696d\uff0c\u82e5\u5e74\u5ea6\u71df\u696d\u984d\u8d85\u904eAUD 75,000\uff0c\u5fc5\u9808\u5411\u6fb3\u6d32\u7a05\u52d9\u5c40(ATO)\u8a3b\u518aGST\u865f\u78bc\u4e26\u6309\u5b63\u7533\u5831\u3002<\/p>\r\n<h3>Q2: \u53f0\u7063\u8ce3\u5bb6\u5728\u4e9e\u99ac\u905c\u6fb3\u6d32\u7ad9\u4e00\u5b9a\u8981\u8a3b\u518aGST\u55ce\uff1f<\/h3>\r\n<p>\u4e0d\u4e00\u5b9a\uff0c\u4f46\u5927\u591a\u6578\u60c5\u6cc1\u9700\u8981\u3002\u82e5\u5e74\u5ea6\u71df\u696d\u984d\u9054AUD 75,000\u6216\u4f7f\u7528FBA\u7269\u6d41\u4e14\u5546\u54c1\u5b58\u653e\u65bc\u6fb3\u6d32\u5009\u5eab\uff0c\u5fc5\u9808\u8a3b\u518aGST\u3002\u5373\u4f7f\u672a\u9054\u9580\u6abb\uff0c\u82e5\u4f7f\u7528FBA\u7269\u6d41\uff0cATO\u8207\u4e9e\u99ac\u905c\u653f\u7b56\u5f37\u70c8\u5efa\u8b70\u63d0\u524d\u8a3b\u518a\uff0c\u907f\u514d\u5e33\u865f\u66ab\u505c\u98a8\u96aa\u3002<\/p>\r\n<h3>Q3: \u6fb3\u6d32GST\u8a3b\u518a\u9700\u8981\u591a\u4e45\uff1f<\/h3>\r\n<p>ABN\u7533\u8acb\u7d047-14\u5929\uff0cGST\u8a3b\u518a\u7d0414-28\u5929\uff0c\u7e3d\u8a08\u7d043-6\u9031\u3002\u82e5\u6587\u4ef6\u4e0d\u9f4a\u6216\u9700\u88dc\u4ef6\uff0c\u53ef\u80fd\u5ef6\u9577\u81f36-8\u9031\u3002\u5efa\u8b70\u59d4\u8a17\u6fb3\u6d32\u7576\u5730\u6703\u8a08\u5e2b\u6216\u7a05\u52d9\u4ee3\u7406\u5354\u52a9\uff0c\u78ba\u4fdd\u6587\u4ef6\u6b63\u78ba\u6027\u8207\u52a0\u901f\u8655\u7406\u3002<\/p>\r\n<h3>Q4: \u6fb3\u6d32GST\u7533\u5831\u9031\u671f\u662f\u591a\u4e45\uff1f<\/h3>\r\n<p>\u6fb3\u6d32GST\u63a1\u5b63\u5ea6\u7533\u5831\u5236(BAS, Business Activity Statement)\uff0c\u6bcf\u5e74\u9700\u7533\u58314\u6b21\uff0c\u5206\u5225\u65bc1\u6708\u30014\u6708\u30017\u6708\u300110\u6708\u768428\u65e5\u524d\u5b8c\u6210\u3002\u903e\u671f\u7533\u5831\u53ef\u80fd\u9762\u81e8AUD 210-4,200\u7f70\u6b3e\u3002<\/p>\r\n<h3>Q5: \u4e0d\u8a3b\u518aGST\u6703\u600e\u6a23\uff1f<\/h3>\r\n<p>\u672a\u8a3b\u518aGST\u7684\u5f8c\u679c\u5305\u542b\uff1a(1)\u4e9e\u99ac\u905c\u66ab\u505c\u5e33\u865f\u6216\u9650\u5236\u63d0\u9818\u6b3e\u9805 (2)ATO\u8ffd\u7e73\u7a05\u6b3e\u8207\u9ad8\u984d\u7f70\u6b3e(\u6700\u9ad8\u53ef\u9054\u61c9\u7e73\u7a05\u984d75%) (3)\u5f71\u97ff\u672a\u4f86\u7c3d\u8b49\u6216\u5546\u696d\u6d3b\u52d5 (4)\u7121\u6cd5\u5584\u7528\u9032\u9805\u7a05\u984d\u62b5\u6263\u6a5f\u5236\uff0c\u591a\u7e73\u6578\u5343\u81f3\u6578\u842c\u6fb3\u5e63\u7a05\u6b3e\u3002<\/p>\r\n<h3>Q6: \u6fb3\u6d32GST\u548c\u6b50\u6d32VAT\u6709\u4ec0\u9ebc\u5dee\u5225\uff1f<\/h3>\r\n<p>\u6fb3\u6d32GST\u63a1\u55ae\u4e00\u7a05\u865f\u5236\u5ea6\uff0c\u7a05\u7387\u7d71\u4e0010%\uff0c\u7121\u9700\u5728\u5404\u5dde\u5206\u5225\u8a3b\u518a\u3002\u6b50\u6d32VAT\u5247\u9700\u5728\u5404\u570b\u5206\u5225\u8a3b\u518a\uff0c\u7a05\u7387\u56e0\u570b\u5bb6\u800c\u7570(\u82f1\u570b20%\u3001\u5fb7\u570b19%\u3001\u6cd5\u570b20%)\u3002\u6fb3\u6d32GST\u7533\u5831\u9031\u671f\u70ba\u5b63\u5ea6\uff0c\u6b50\u6d32VAT\u591a\u70ba\u6708\u5ea6\u6216\u5b63\u5ea6\u3002<\/p>\r\n<h3>Q7: \u53ef\u4ee5\u7528\u53f0\u7063\u5730\u5740\u8a3b\u518a\u6fb3\u6d32GST\u55ce\uff1f<\/h3>\r\n<p>\u4e0d\u884c\u3002ATO\u8981\u6c42\u6240\u6709GST\u8a3b\u518a\u4f01\u696d\u5fc5\u9808\u63d0\u4f9b\u6fb3\u6d32\u5546\u696d\u5730\u5740\uff0c\u4e0d\u63a5\u53d7\u53f0\u7063\u5730\u5740\u3002\u53f0\u7063\u8ce3\u5bb6\u9700\u4f7f\u7528\u865b\u64ec\u8fa6\u516c\u5ba4\u3001\u4ee3\u7406\u5730\u5740\u6216\u59d4\u8a17\u6fb3\u6d32\u7a05\u52d9\u4ee3\u7406\u5354\u52a9\u63d0\u4f9b\u5408\u898f\u5730\u5740\u3002<\/p>\r\n<h3>Q8: \u6fb3\u6d32GST\u8a3b\u518a\u8981\u82b1\u591a\u5c11\u9322\uff1f<\/h3>\r\n<p>ABN\u8207GST\u8a3b\u518a\u672c\u8eab\u514d\u8cbb\uff0c\u4f46\u82e5\u59d4\u8a17\u6fb3\u6d32\u7576\u5730\u6703\u8a08\u5e2b\u6216\u7a05\u52d9\u4ee3\u7406\u5354\u52a9\uff0c\u8cbb\u7528\u7d04AUD 500-1,500\/\u5b63(\u5305\u542b\u7533\u5831\u670d\u52d9)\u3002\u521d\u671f\u8a2d\u5b9a\u8cbb\u7528\u53ef\u80fd\u53e6\u8a08AUD 300-800\u3002\u5efa\u8b70\u6bd4\u8f03\u591a\u5bb6\u4ee3\u7406\u670d\u52d9\uff0c\u9078\u64c7\u4fe1\u8b7d\u826f\u597d\u4e14\u719f\u6089\u8de8\u5883\u96fb\u5546\u7684\u5c08\u696d\u5718\u968a\u3002<\/p>\r\n<hr \/>\r\n<h2>\u5b98\u65b9\u53c3\u8003\u8cc7\u6599<\/h2>\r\n<p>\u672c\u6587\u5f15\u7528\u4ee5\u4e0b\u5b98\u65b9\u6b0a\u5a01\u4f86\u6e90\uff0c\u78ba\u4fdd\u8cc7\u8a0a\u6e96\u78ba\u6027\uff1a<\/p>\r\n<p><strong>1. Australian Taxation Office (ATO) GST\u5b98\u65b9\u6307\u5357<\/strong><br \/>\u7db2\u5740: <a href=\"https:\/\/www.ato.gov.au\/business\/gst\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.ato.gov.au\/business\/gst\/<\/a><br \/>\u6fb3\u6d32\u7a05\u52d9\u5c40\u5b98\u65b9GST\u8aaa\u660e\u9801\u9762\uff0c\u5305\u542b\u8a3b\u518a\u8981\u6c42\u3001\u7533\u5831\u9031\u671f\u3001\u7a05\u7387\u898f\u5b9a\u8207\u7f70\u6b3e\u6a19\u6e96\uff0c\u70ba\u6fb3\u6d32GST\u7a05\u52d9\u7684\u6700\u6b0a\u5a01\u4f86\u6e90\u3002<\/p>\r\n<p><strong>2. Australian Business Register (ABR) ABN\u7533\u8acb\u7cfb\u7d71<\/strong><br \/>\u7db2\u5740: <a href=\"https:\/\/www.abr.gov.au\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.abr.gov.au\/<\/a><br \/>\u6fb3\u6d32\u5546\u696d\u767b\u8a18\u5c40\u5b98\u65b9\u7db2\u7ad9\uff0c\u63d0\u4f9bABN(\u6fb3\u6d32\u5546\u696d\u8b58\u5225\u78bc)\u7dda\u4e0a\u7533\u8acb\u7cfb\u7d71\u8207\u5b8c\u6574\u7533\u8acb\u6307\u5357\uff0c\u70baGST\u8a3b\u518a\u7684\u5fc5\u8981\u524d\u7f6e\u6b65\u9a5f\u3002<\/p>\r\n<p><strong>3. Amazon Seller Central Tax Settings<\/strong><br \/>\u7db2\u5740: <a href=\"https:\/\/sellercentral.amazon.com.au\/tax\/\" target=\"_blank\" rel=\"noopener\">https:\/\/sellercentral.amazon.com.au\/tax\/<\/a><br \/>\u4e9e\u99ac\u905c\u6fb3\u6d32\u7ad9\u8ce3\u5bb6\u4e2d\u5fc3\u7a05\u52d9\u8a2d\u5b9a\u9801\u9762\uff0c\u8aaa\u660e\u5982\u4f55\u5728\u5f8c\u53f0\u8a2d\u5b9aGST\u7a05\u865f\u3001\u81ea\u52d5\u8a08\u7b97\u7a05\u984d\u8207\u751f\u6210\u7a05\u52d9\u767c\u7968\uff0c\u70ba\u8ce3\u5bb6\u5be6\u52d9\u64cd\u4f5c\u7684\u5b98\u65b9\u6307\u5f15\u3002<\/p>\r\n\r\n\r\n\r\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>\u53f0\u7063\u8ce3\u5bb6\u9032\u8ecd\u6fb3\u6d32\u4e9e\u99ac\u905c\uff1a\u5fc5\u9808\u8a3b\u518aGST\u55ce\uff1f **\u662f\u7684\uff0c\u5927\u591a\u6578\u60c5\u6cc1\u4e0b\u9700\u8981\u8a3b\u518a\u3002**\u53f0\u7063\u8ce3\u5bb6\u82e5\u5728\u4e9e\u99ac\u905c\u6fb3\u6d32\u7ad9\u5e74\u5ea6\u71df [&hellip;]<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[44,45],"tags":[],"class_list":["post-10137","post","type-post","status-publish","format-standard","hentry","category-44","category-fda"],"_links":{"self":[{"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/posts\/10137"}],"collection":[{"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/comments?post=10137"}],"version-history":[{"count":3,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/posts\/10137\/revisions"}],"predecessor-version":[{"id":20228,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/posts\/10137\/revisions\/20228"}],"wp:attachment":[{"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/media?parent=10137"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/categories?post=10137"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/tags?post=10137"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}